Supreme Court · 1994 INSC 159 · Decided 15 April 1994
Itc Bhadrachalam Paper Boards LTD v. Collector of Central Excise, HYDERABAD.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 159 · [1994] 3 S.C.R. 531
- Case number
- CIVIL APPEAL No. 4990/1991
- Decided
- 15 April 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
B ~ ' Central Excise Rules, 1944: Rule 8 ( 1 )-Exemption from excise duty on paper for five yea1'"from date of first clearance or of notification, later extended by an1endn1ent to paperboard in 1984-Held, the expression "this notification 11 in the amendment notification refers to the Article 14-Exemption from duty on paper from 1981 ownwards extended to paperboard from 198'f-Held, not discriminatory, arbitrary or irrational. D Interpretation of Statutes-Beneficial constructiort-Held, scope of ex- emption from duty being extended to paperboard only from 1984 is one of policy
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